In response to the Global pandemic caused by COVID-19, or more commonly called the 冠状病毒, the United Sates has enacted the 冠状病毒 Aid, 救援, 和经济安全法, 或“关怀法案”(以下简称“法案”). After much deliberation and continued delays, 参议院终于在3月25日星期三深夜通过了《bet9平台游戏》. 预计众议院最早要到周五才会对该法案进行投票。
Over the course of less than one week, 该方案从不足250页增加到近900页. 该法案包含许多旨在提供商业救济的条款,这些条款影响到各种各样的领域, 个人刺激支出, enhanced unemployment benefits, support for health care providers, corporate and individual 税 relief, as well as assistance to states and cities
由于受COVID-19的影响,该国经济继续收缩, 许多企业和个人都受到了各种各样的影响. 我们已经看到早些时候通过的有关扩大医疗保险覆盖面和小企业条款的法案, 以及延长报税截止日期和付款截止日期. CARE ACT旨在成为“第三阶段”经济刺激相关的一揽子计划. 此外,一些政客暗示可能需要额外的阶段
The size of this economic package is unprecedented. The bill provides $2 Trillion in funding. 此外,美国.S. 美联储将能够向地方政府和工业提供4万亿美元的援助. Some of the details of the bill are noted below.
对于企业、政府和卫生保健相关企业,该法案包括:
- 5000亿美元用于支持贷款和向大公司提供援助. There are strings attached to this assistance, including limits on executive bonuses, 禁止股票回购, 对工人的保护.
- $350 billion to aid small businesses including small business loans and forgiveness; however, 似乎有与工人保留要求有关的附加条件.
- 1500亿美元用于医院和其他医疗保健提供者的设备和用品
- 170亿美元专门用于被认定对国家安全至关重要的公司(据信是波音公司);
- Over $50 billion to the airline and related industries.
- 200亿美元用于补充国家医疗用品库存,并开发冠状病毒疫苗和测试.
- $400 million to the states for 2020 election assistance.
对于个人,该法案包含各种福利,包括:
- Eligibility for checks up to $1,200, 已婚夫妇共同申请最高可获得2美元的支票,400, along with an extra $500 for each child. The funds begin to phase out at higher income levels.
- Scheduled cuts to Medicare and Medicaid are rolled back
- Unemployment insurance is enhanced and expanded.
- Student loan repayments can be deferred.
A number of provisions affect business and individual 税es. 法案中一些重要的税收相关条款总结如下. 在该法案成为法律后的几天里,将会有更多深入的分析:
Additional Individual 税 provisions include:
- 2020 recovery rebates for individuals;
- Special rules for the deductibility of charitable contributions
- Special rules for retirement fund distributions
- Certain exclusions for employer-paid student loans
营业税措施(包括个人纳税申报表中的业务项目)包括:
- Delays certain payroll 税es;
- Provides credits for certain employee retention
- 放宽对国有资产和超额业务亏损的限制;
- Changes to business interest deduction limitations
- 合格改进属性(QIP)的技术修正变更
- 涉及支付病假工资和家庭医疗假的修改
该法案的通过是在帮助许多美国难民方面向前迈出的重要一步.S. 企业及其员工在2019冠状病毒病造成的经济动荡中幸存下来. As the unprecedented fight against the virus continues, 我们不可能说,经济低迷将持续多久,复苏将以多快的速度进行. Hopefully, this Act will help both businesses and individuals
Please visit our 冠状病毒 resource page at lunchpenny.com/our-thoughts-on/category/Coronavirus 浏览相关内容.